KPP Pratama Manado Research Articles

Analisis tingkat kepatuhan wajib pajak orang pribadi dalam pelaporan SPT Tahunan melalui sistem e-filing selama masa pandemi COVID-19 di Kantor Pelayanan Pajak Pratama Manado

E-filing is an annual tax return in the form of an electronic form, and its delivery is done in the format of digital data. The purpose of this research is to determine the level of compliance of individual taxpayers in reporting annual tax returns through the e-Filing system during the COVID-19 pandemic, and to determine the constraints and efforts to improve taxpayer compliance. The research method used is descriptive qualitative and descriptive quantitative, for data obtained from the results of documentation and interviews. The results of this research is so many taxpayers have used e-Filing because of its practicality, more spesifically also because of the implementation of a social distancing system which aims to avoid direct contact with tax officials. KPP Pratama Manado also continues to provide education and socialization through social media platforms to taxpayers who still do not understand the e-Filing system.

Analysis of the Application of E-Filing in Efforts to Improve Taxpayer Compliance in Submitting Annual Tax Returns at the Manado Primary Tax Service Office

E-filing is a way of submitting Annual Tax Return electronically and in real time through the DJP Online tax e-filing website or applications managed by tax application service providers (ASP). This research was conducted to evaluate the implementation of the e-filing system at KPP Pratama Manado with the aim of improving taxpayer compliance and identifying factors that support and hinder the implementation of e-filing. The research method used is qualitative with a descriptive approach. The results showed that the use of e-filing has a good impact on the level of taxpayer compliance, especially for individual taxpayers. In addition, the results identify the benefits and challenges faced by taxpayers and KPP Pratama Manado in dealing with e-filing.

The Effect of Implemanting E-Filing System, E-Billing System and Understanding of Tax Regulations on Individual Taxpayer Compliance at KPP Pratama Manado

The purpose of this study was to determine the effect of implementing the E-Filing, E-Billing system and understanding of tax regulations on individual taxpayer compliance at KPP Pratama Manado. This type of research is quantitative research by distributing questionnaires. The analytical method used is multiple linear regression analysis with the help of SPPS version 23. The results of this study indicate that the application of the E-Filing system and understanding of tax regulations has a positive effect on individual taxpayer compliance, while the application of the E-Billing system has a negative effect on mandatory compliance. personal tax.

Analysis of the Level of Compliance of Corporate Taxpayers in Reporting PPN Period SPT Using E-Invoice 3.0 on Tax Revenue Performance at KPP Pratama Manado

Taxpayer compliance plays an important role in tax revenue. The more taxpayers are obedient in paying taxes, the greater the tax revenue received. The development of information systems and technology in the taxation sector continues to be carried out by the government to ensure compliance and accountability in tax collection. One of them is a change in the tax administration system or what is commonly called tax system modernization. In order to improve the ease of service to PKP, the Directorate General of Taxes released the latest e-invoice application, namely e-invoice 3.0. The e-faktur 3.0 application has a variety of the latest automation features which certainly make it easier for PKP to submit Periodic VAT Returns in only one application, namely e-faktur 3.0. This study aims to determine the level of compliance of corporate taxpayers in reporting Periodic VAT Returns using e-invoice 3.0 on the performance of tax revenue at KPP Pratama Manado. The method used in this research is a qualitative research method with a descriptive approach, the data source used is primary data. The results showed that the level of compliance of corporate taxpayers in reporting Periodic VAT returns using e-invoice 3.0 on the performance of tax revenue at KPP Pratama Manado with a percentage of effective and very effective revenue realization because it can be seen from the realization of tax revenue that has increased from period to period and from year to year.

Empirical Study of Moral Obligations, Trust in Government and Intention to Be Compliant toward Tax Compliance

This study aims to investigate the tax compliance behavior of taxpayers' internal factors, particularly the perception of individual taxpayers regarding moral obligations, trust in government and intentions to be compliant. The research was conducted by modifying the TPB model by replacing new predictors that affect intention, moral obligation and trust in the government. The population in this study were all individual taxpayers who were registered at KPP Pratama Manado. Samples with purposive sampling technique are all individual taxpayers registered at KPP Pratama Manado whose taxes are not deducted by third parties or who have independent jobs. The results showed that 1) the higher the morale of the taxpayer, the higher the intention of the taxpayer to be compliant and the higher the level of taxpayer compliance. 2) the higher the level of trust of taxpayers to the government, the taxpayers will behave obediently to taxes. 3) The higher the intention of the taxpayer to be compliant, the more the taxpayer will behave obediently to taxes.

EFEKTIVITAS PENERAPAN PERATURAN PEMERINTAH NO.23 TAHUN 2018 TERHADAP TINGKAT PERTUMBUHAN WAJIB PAJAK DAN PENERIMAAN PPh FINAL PADA KPP PRATAMA MANADO

Government Regulation No. 23 Year 2018 (PP 23/2018) is form of tax reform by government as an effort to encourage voluntary tax compliance. PP 23/2018 published on July 1, 2018. The publishing of PP 23/2018 aims to provide convenience, fairness, and simplification of taxation for SMEs taxpayers by cutting the tax rate to 0.5% on turnover or gross sales that don’t exceed Rp 4,8 billions a year. This study aims to determine the growth of taxpayers registered before and after the regulation has been adopted, effectiveness of SMEs tax revenue based on PP 23/2018, and to explain the contribution of the implementation of PP 23/2018 to the revenue of PPh Article 4 Paragraph (2) in the region of KPP Pratama Manado. This research uses a descriptive method. Study result based on the average growth of taxpayers during the 13 months before and after the application, showed that growth of 0.02% taxpayers, while the effectiveness of SMEs tax revenue is less effective and the contribution of PPh PP 23/2018 on PPh Article 4 Paragraph (2) for 13 months since the implementation of PP 23/2018 it was 7,04% with very less criteria. In the future, the government, especially KPP Pratama Manado should be more active in exploring the potential of tax revenue and must continue to conduct direct socialization with a personal approach to the taxpayers.

KONTRIBUSI SEKTOR PERDAGANGAN BESAR DAN ECERAN TERHADAP PENERIMAAN PAJAK PENGHASILAN PADA KPP PRATAMA MANADO

One of the business sector that is seen as a benchmark for economic growth in a region is the trade business sector, both small trade in the form of retail and trading on a large scale. In plain view, the growing number of shops, stalls, department stores or distributors in an area can be an indication, that the flow of goods and services in the region, experienced a growth. But it needs a measurement of how much that business sector contributes to tax revenues, especially on income tax. This study is to find out how much the contribution of the large and retail trade to income tax revenues at KPP Pratama Manado beetween 2012 and 2015, before the implementation of the 2016 Tax Amnesty Law.

IPTEKS E-FILING TERHADAP WAJIB PAJAK PADA KPP PRATAMA MANADO

KPP Pratama Manado is a place provided by the government for the public or taxpayer in carrying out their obligations to report on each asset or wealth or income they have. Along with the times in the advancement of information and communication technology, KPP Pratama Manado provides convenience for taxpayer in reporting SPT (Surat Pemberitahuan Tahunan) by providing e-Filing. The e-Filing system is an online tax reporting system that has been provided by the government for taxpayer. However, the lack of knowledge of taxpayer on e-Filing system affects taxpayer still reporting annual SPTs manually. KPP Pratama Manado should further improve the grade and quality of e-Filing system so that they can be used more optimally by taxpayer.Keywords: SPT, e-Filing, taxpayer

IPTEKS PENYUSUNAN ATAU PEMUTAKHIRAN DATA PROFIL WAJIB PAJAK OLEH ACCOUNT REPRESENTATIVE DI KANTOR PELAYANAN PAJAK PRATAMA MANADO

Account Representatives in KPP Pratama Manado have task to construct and update data profile of taxpayers. Valid source of data is a must for Account Representatives to do their task. By using internal datas from DJP such as SIDJP, MPN, Master File, Portal Intranet DJP or datas in Tax Amnesty are choices for Account Representatives in KPP Pratama Manado to run it, besides there are some way that can be used like digital technologies or do visit directly to taxpayers. The purpose of this study is to know the way Account Representative in KPP Pratama Manado using data sources given by DJP or KPP Pratama itself, digital technologies or visiting taxpayers in order to construct or update data profile of taxpayers. Suggestion for KPP Pratama Manado is to updates the use of data sources owned by DJP’s internal system and to maximizing digital technologies, such as telephone and electronic chatting application directly to taxpayers to help AR do their tasks effectively and efficiently.Keywords : taxpayer, profile, account representative, data source

IPTEKS PENGENDALIAN INTERNAL TERHADAP PEREKAMAN SURAT PEMBERITAHUAN TAHUNAN (SPT) PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MANADO

KPP Pratama Manado is a tax administration agency in the Manado area under the auspices of the Indonesian Ministry of Finance. The main task of KPP Pratama Manado is to carry out the main duties of the Directorate General of Taxes in collecting State revenues from the Taxation sector. To achieve the best service, recording annual notification letters (SPT) on taxpayers is one of the important roles in reporting, receiving or deduction. This study aims to determine the internal control of SPT recording at KPP Pratama Manado. Internal controls will run according to regulations if implementing COSO internal controls, including the control environment, risk assessment, control activities, information and communication, and monitoring. The results of the study indicate that the ability of KPP Pratama Manado in processing and recording Annual Tax Returns is quite effective, but delays in reporting will often occur.Keywords: Tax, SPT, recording, internal control, procedures

ANALISIS KINERJA ACCOUNT REPRESENTATIVE (AR) DALAM UPAYA PENINGKATAN KEPATUHAN WAJIB PAJAK DI KPP PRATAMA MANADO

Tax is a people's contribution to the state that is compelling and the benefits can not be directly felt by the community. Account representative (AR) is an employee who is appointed and designated as an Account representative (AR) in the tax service office and each Account representative (AR) has several taxpayers who must be supervised. The purpose of this study was to analyze the performance of Account Representative (AR) in an effort to increase taxpayer compliance at the KPP Pratama Manado. The analytical method used in this study is descriptive. The results of this study indicate that the Account representative (AR) performance for 2014-2016 has been going well even though in 2014 and 2015 seen from the indicators of proposed special examinations and indicators of visit visit performance Account representative (AR) has not reached the target, but in 2016 already achieve the target and for the level of taxpayer compliance in KPP Pratama Manado in 2014-2016 is still low but each year has increased compliance. Account representative (AR) further enhances performance in efforts to increase compliance by continuously exploring the potential of tax revenue and increasing socialization to taxpayers.Keywords: performance, Account representative (AR), taxpayer compliance

KONTRIBUSI PEMUNGUTAN PAJAK OLEH BENDAHARA PENGELUARAN PEMERINTAH TERHADAP PENERIMAAN PAJAK PENGHASILAN PADA KPP PRATAMA MANADO TAHUN 2013-2017

Government Expenditure Treasurer is a party that carries out tax deduction from expenditures originating from State Revenue and Expenditure Budget or Regional Revenue and Expenditure Budget. This study aims to know the contribution of tax collection by the government treasurer of income tax revenues at the KPP Pratama Manado Year 2013-2017. The method of analysis in this research is quantitative associative by using contribution analysis technique. In accordance with the classification table of contribution criteria it can be seen that the rate of tax collection contribution by the Government Treasury is high or strongly contribute to income tax revenue in KPP Pratama Manado Year 2013-2017.Keywords: Contribution of Tax Collection, Tax Receipts

IPTEKS FAKTOR – FAKTOR YANG MENGHAMBAT PROSEDUR PENERBITAN SURAT TAGIHAN PAJAK OLEH ACCOUNT REPRESENTATIVE DI KANTOR PELAYANAN PAJAK PRATAMA MANADO

Indonesia has implemented a system where taxpayers can calculate, self-report and pay their tax liability. Unfortunately, there is still a lot of taxpayers who intentionally neglecting their tax obligation and this thing can bring disadvantages to the country. In this case, a tax collection letter will be issued by an Account Representative who has the right to supervise the taxpayer. Apparently there are several factors that retarding the issuance of the tax collection letter. The purpose of this study was to identify the factors that retarding the issuance of the tax collection letter by an Account Representative. Based on the study that has been done, there are three factors that retarding the issuance of the tax collection letter: (1) inaccurate data, (2) networking issues, (3) the amount of taxpayers is not comparable to the amount of the Account Representative in KPP Pratama Manado. Suggestion for KPP Pratama Manado is to fix the inaccurate data & networking issues and to improve the performance.Keywords : account representative, tax collection letter

IPTEKS PENGARUH MINAT PERILAKU WAJIB PAJAK DALAM MENGGUNAKAN SYSTEM ONLINE DI KPP PRATAMA MANADO

Reporting system (SPT) starts the expansion of information technology online & real time, namely e-Filing. With an existence of e-Filing provides convenience to taxpayers in reportin tax returns. The purpose of this study’s to look at the factors that affect interest in taxpayer behavior toward the use of e-Filing at KPP Pratama Manado. E-Filing makes a good contribution to Taxpayers and by using e-Filing, a Taxpayers can feel the benefits, wich one is convenience when delivering taxes. Taxpayers interest in using e-Filing is based on perceptions and the experience gained by taxpayers on e-Filing. Factors of usability, convenience, security and confidentiality, and human resources have a positive influence, so that the benefits of e-Filing can be felt by all Taxpayers registered at the KPP Pratama Manado.Keywords: e-Filing, taxpayers, SPT

ANALISIS PENERAPAN E-NOFA (ELEKTRONIK NOMOR FAKTUR) PAJAK SEBAGAI UPAYA UNTUK MENCEGAH TERJADINYA FAKTUR PAJAK FIKTIF DAN FAKTUR PAJAK NOMOR BERGANDA (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO)

The purpose of this study was to find out (e-Nofa) taxes in the tax service office (KPP) in Manado. The type of research conducted is qualitative. Data is obtained by conducting interviews, literature studies, documentation and collecting documents related to research. The data taken are: Sources of information, language, organizational structure, head office and agencies, as well as interviews with the Pratama Manado tax office and taxable entrepreneurs (PKP) who use E-Nofa. The analytical method used is descriptive comparative. The stages carried out in this study are the data needed, after which transcripts of interviews are made. Then an interview is conducted by providing codes to assist in presenting and focusing what data is suitable for analysis. The results showed that the application of e-Nofa at KPP Pratama Manado was good, but it was not yet fully efficient because of some requirements of tax duties that caused an efficient level.Keywords: e-Nofa, Taxable Enterpreneus

IPTEKS PENERBITAN SURAT PERMINTAAN PENJELASAN ATAS DATA DAN ATAU KETERANGAN (SP2DK) OLEH ACCOUNT REPRESENTATIVE DI KANTOR PELAYANAN PAJAK PRATAMA MANADO

Tax has great contribution on the development in Indonesia. Therefore, the supervision for tax obligation fulfillment is a must. In fulfilling their tax obligation, taxpayers are supervised by Account Representative to ensure they are obedient in paying taxes. One way for Account Representative to supervise taxpayers is by issuing SP2DK. Account Representative will conduct analysis on taxpayer’s data and clarification. The authority expects that an effective issuance of SP2DK will increase the tax revenue of KPP Pratama Manado. Unfortunately, in its practice there are still factors that obstruct the issuance process of SP2DK and the tax revenue realization after SP2DK is issued. Due to these facts, Account Representative is required to have good knowledge and skill in analyzing and comparing the data from taxpayer to maximize tax revenue from SP2DK issuance. Keywords : SP2DK, Account Representative, analysis, income, maximization

IPTEKS FAKTOR – FAKTOR PENGHAMBAT PROSES E-REGISTRATION DI KANTOR PELAYANAN PAJAK PRATAMA MANADO

The Directorate General of Taxation currently utilizes internet technology to improve service, one of which is by conducting an online registration of NPWP or e-Registration so that new taxpayers are easier to register anywhere and anytime. But in this case there are things that hinder the process. Based on the research there are several factors that hinder the e-Registration process, such as: (1) Data received by the Extensification Section is incomplete, (2) The internet network are often disrupted, (3) The lack of public attention to the socialization that has been carried out. The author suggests for KPP Pratama Manado to re-socializing about e-Registration, improving the quality of the socialization and improving the internet network.Keyword : E-Registration, NPWP, Taxpayers, Socialization, Public Attention, Internet Network

PENGARUH REINVENTING POLICY, SIKAP RASIONAL, DAN KEADILAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MANADO

Taxpayer compliance is an attitude of obedience in carrying out the provisions and regulations required taxation and must be done by taxpayer. Taxpayer compliance may be influenced by the reinventing policy, rational attitude, and tax fairness. The population in this research individual taxpayer in KPP Pratama Manado. The sample in this research is 50 respondents with using incidental sampling technique. This research method is a type of a survey research, is research conducted by using a questionnaire as a research tool. The analyzes technique used is multiple linear regression and by using software SPSS. The results show the reinventing policy (X₁) have a negative effect on the taxpayer compliance. Rational attitude (X₂) have an effect on the taxpayer compliance (Y). Tax fairness (X₃) has no effect on the taxpayer compliance (Y).Keywords: reinventing policy, rational attitude, tax fairness, tax compliance

PENGARUH SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI MANADO

The number of taxpayers from year to year increases. But the increase in the number of taxpayers is not offset by taxpayer compliance in paying taxes. The compliance issue becomes an obstacle in maximizing tax revenues. This study aims to analyze the effect of tax sanctions and taxpayer awareness on the compliance of individual taxpayers. The population of this study is determined based on purposive sampling method, the data collected by division of questionnaires in KPP Pratama Manado. The method of research analysis used is multiple linear regression. based on the result of t test, it can be concluded that the tax sanction has positive and significant effect on the taxpayer compliance of the individual, with the value of significance smaller than the significant value (0.001 < 0.05), the consciousness of the taxpayer positively and significantly influence the compliance personal taxpayer, this is indicated by a value of significance smaller than the significant value (0.003 < 0.05).Keywords :Tax sanctions, Taxpayer awareness, Personal taxpayer compliance

PENGARUH KEBIJAKAN TAX AMNESTY, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MANADO

The purpose of this study is to analyze the effect of tax amnesty policy, taxpayer awareness and tax sanctions on taxpayer compliance of individuals in KPP Pratama Manado. The Population in this study is all Individual Taxpayers registered pursuant to tax amnesty policy in KPP Pratama Manado. The number of samples in this study were 30 respondents in Manado area. Sampling was done by using Purposive Sampling Method. Methods Data analysis used in this research is validity test, reliability test, classical assumption test, multiple regression analysis, determination coefficient (R2 test), regression test (F test), and partial regression test (t test). Based on the results of data analysis, it is known that tax amnesty has a positive effect on taxpayer compliance. Result of t test show value t count 3,956> t table 1,708 with significance value (0,01) <0,05 so that H1 accepted. Awareness of taxpayers does not significantly affect taxpayer compliance. The result of t test shows t value (-790) <t table 1,708 with significance value (0,437)> 0,05 so that H2 is rejected. Tax sanctions have no positive effect on taxpayer compliance. The result of t test shows t value (-2,167) <t table 1,708 with significance value (0,04) <0,05 so that H3 is rejected. Variable tax amnesty, taxpayer awareness and tax sanction can be used to explain compliance of taxpayers by 45%. Keywords: tax amnesty, taxpayer awareness, tax sanction, and taxpayer compliance